Circular No. 5/88 Dated 28-3-1988

Central Excise - Chapter 39 - Polyvinyl Alcohol solution - Classification of - Regarding.- A doubt was raised as to whether Polyvinyl Alcohol solution used as a ‘prepared adhesive’ should be classifiable under Chapter 39 as a primary form of plastic or under chapter 35 as ‘prepared adhesive’.

2.The Board has examined the issue in consultation with the Chief Chemist. The Board is of the view that Polyvinyl Alcohol solution is properly classifiable under sub-heading 3905.20 of CET as a primary form of plastic.

3. The above guidelines may be brought to the notice of the field formation and trade interests may be also advised accordingly.

4. All pending assessments may be decided in the light of the above decision.

[F. No. 93/20/88-CX.3]